SECRETARY OF STATE FOR INDIA IN COUNCIL REPRESENTED BY THE COLLECTOR OF ANANTAPUR Vs. SIVASANKARAM PILLAI

JUDGEMENT

(1.) These revision petitions arise out of proceedings taken in the District Court of Anantapur to set aside certain surcharge certificates issued by the Examiner of; Local Fund Accounts against one Sivasankaram Pillai who for some years was the President of the Taluk Board of Penukbnda. The lower court has set aside the surcharge certificate in respect of some of the items complained against but confirmed it so far as certificate Ex. E was concerned. C.R.P. No. 658 has been preferred against this portion of the lower Court's judgment. C.R.P. No. 594 has been filed by the Government and it raises a general question of principle, as to the propriety of impleading the Government as a party to proceedings arising out of surcharge certificates.

(2.) Dealing first with C.R.P. No. 658, the certificate in question was issued in respect of a sum of Rs. 53-12-0 being the diminution of revenue to the Local Board consequent upon the allowance of profession-tax appeals in ten cases. It would appear that these appeals were filed out of time but nevertheless the Board considered the appeals and reduced the tax. On behalf of the petitioner it seems to have been contended before the learned District Judge that Section 213 of the Local Boards Act makes Section 5 of the Indian Limitation Act applicable to such cases and that the Board having considered the matter of the delay and nevertheless allowed the appeals, there was nothing that he could be held liable for.

(3.) The learned District Judge, in paragraph 9 of his order observes as follows: What Mr. Sivasankaram did here was merely to place all these time-barred appeals before the Board for its consideration and orders. The question of delay and condonation seems to have been perfunctorily passed over. In view of the mandatory wording of Schedule IV. Rule 28, I hold that these appeals were illegally heard and the refunds were illegally granted and that the loss to the Taluk Board is the direct result of the negligence of Mr. Sivasankaram.